9911796707
TMI Blog2017 (5) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... ckets, Racks and Steel Scrap classifiable under Chapter Sub-heading 8504 5090, 8471 9000 and 7210 1190 of the Schedule to the Central Excise Tariff Act, 1985. The appellant is availing CENVAT credit on inputs, capital goods as well as on service tax paid for services in terms of CENVAT Credit Rules, 2004. During the course of audit of the appellant's records by the internal audit party of the Department, it has been observed that the appellant has availed CENVAT credit of Service Tax paid on input services such as job work labour charges, outward courier services and testing services total amounting to Rs. 4,06,472/- for the period February 2008 to December 2010. The appellant has not only wrongly availed CENVAT credit of service tax pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT credit. Thereafter the appellant received a show-cause notice dated 7.3.2013 served on 25.3.2013 proposing to recover wrong availment of CENVAT credit amounting to Rs. 4,06,472/- along with interest and penalty. Thereafter, after following due process of law, the Assistant Commissioner vide order dated 31.7.2013 confirmed the demand along with interest and also imposed penalty under Section 11AC. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A), who upheld the Order-in-Original and rejected the appeal. Hence the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is passed by i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax paid on bank charges. 5. Learned AR strongly contested the issue of CENVAT credit on bank charges. He further submitted that both the authorities below have not given any findings as far as bank charges are concerned. He also submitted that in the show-cause notice as well as in the impugned order, the CENVAT credit of Rs. 4,06,472/- was denied whereas in the appeal, the appellant is claiming the CENVAT credit of Rs. 5,15,649/- which is not permitted and is beyond the show-cause notice. 6. After considering the submissions of both the authorities and perusal of the material, I am of the view that the appellant is entitled to CENVAT credit on service tax paid on job work as well as on testing; and with regard to bank charges, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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